India's Ministry of Corporate Affairs published a copy of the Companies (Indian Accounting Standards) Second Amendment Rules 2025 on 19 August 2025, which were originally published in the Official Gazette on 13 August 2025. Among other things, the Rules include amendments to India Accounting Standard (Ind AS) 12 to align it with the International Accounting Standards Board (IASB) changes to IAS 12 and introduce specific disclosure requirements related to the OECD's Pillar Two global minimum …